AN ACT EXEMPTING CERTAIN ARTICLES OF CHILDREN'S CLOTHING FROM THE SALES AND USE TAXES.

Children Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Rep. Jason Buchsbaum, 69th Dist.
Last action: 2026-02-04
Official status: Referred to Joint Committee on Finance, Revenue and Bonding
Effective date: Not listed

Plain English Breakdown

The official source material does not provide specific details on implementation and enforcement.

Act to Exempt Children's Clothing Under $100 from Sales Tax

This act removes sales tax on certain items of children's clothing that cost less than $100.

What This Bill Does

Removes the sales and use taxes for articles of children's clothing priced under $100.
Amends chapter 219 of the general statutes to include this exemption.

Who It Names or Affects

People buying children's clothing that costs less than $100 will not have to pay sales tax on these purchases.
Retailers selling such items may need to adjust their pricing or tax calculations.

Terms To Know

Sales and use taxes: Taxes charged when goods are sold or used in a state, collected by the seller from the buyer.
Exemption: An exception to paying a tax on certain items or services.

Limits and Unknowns

The act does not specify which types of children's clothing are exempt, only that they must cost less than $100.
It is unclear how this change will be implemented and enforced by retailers.

Bill History

2026-02-04 Connecticut General Assembly
Referred to Joint Committee on Finance, Revenue and Bonding

Official Summary Text

To exempt articles of children's clothing costing under one hundred dollars from the sales and use taxes.

Current Bill Text

Read the full stored bill text

LCO No. 63 1 of 1

General Assembly Proposed Bill No. 5021
February Session, 2026 LCO No. 63

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. BUCHSBAUM, 69th Dist.

AN ACT EXEMPTING CERTAIN ARTICLES OF CHILDREN'S
CLOTHING FROM THE SALES AND USE TAXES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That chapter 219 of the general statutes be amended to exempt from 1
the sales and use taxes the sale of and the storage, use or other 2
consumption in this state of articles of children's clothing costing under 3
one hundred dollars. 4
Statement of Purpose:
To exempt articles of children's clothing costing under one hundred
dollars from the sales and use taxes.